2008 (8) TMI 42

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..... lso issued clarifications vide Circular No. 618/9/2002 – hence order of the Tribunal setting aside the amounts of penalty is confirmed - criminal proceedings, arising out of the order of the Commissioner, initiated against the assessee stand quashed - 3301-3312 of 2003 With 109 of 2003 - - - Dated:- 26-8-2008 - Ashok Bhan and V.S. Sirpurkar, JJ. Mrs. Kiran Bhardwaj, for S/Shri B. Krishna P .....

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..... nd Gold (Control) Appellate Tribunal (for short, 'the Tribunal') set aside the order of the Commissioner. 4. The revenue is in appeal against the said order. 5. The point in issue in the present case is concluded in favour of the assessee and against the Revenue by a judgment of this Court in the case of M/s. Siv Industries Ltd. v. Commissioner of Central Excise Customs 2000 (117) E. .....

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..... ioner is confirmed. 9. The appeals are allowed accordingly. No costs. Criminal Appeal No. 109 of 2003. 10. Against the order of the Commissioner determining duty of Rs.14,16,910/- and imposing penalties, respondent no.1 filed a criminal complaint being O.R. No.140/1997 (De novo O.R. No. 99/1994) before Special Judge for Economic Offences, Hyderabad. 11. The assessee filed a petitio .....

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